Prescription Flashcards
What are the period of prescription for the following:
(1) Movables
(a) ordinary prescription?
(b) extraordinary prescription?
(2) Immovables (Real Property)
(a) ordinary prescription?
(b) extraordinary prescription?
(3) Mortgage Actions?
Prescription period:
(1) Movables
(a) ordinary prescription - 4 years
(b) extraordinary prescription - 8 years
(2) Immovables (Real Property)
(a) ordinary prescription - 10 years
(b) extraordinary prescription - 30 years
(3) Mortgage Actions - 10 years
Enumerate the actions that must be brought within the following specified times from the time the right of action accrues:
(1) ten years;
(2) six years;
(3) four years;
(4) one year;
(5) six months; and
(6) five years.
(1) Actions that must be brought within ten (10) years from the time the right of action accrues:
(a) Upon a written contract;
(b) Upon an obligation created by law; and
(c) Upon a judgment.
(2) The following actions must be commenced within six (6) years:
(a) Upon an oral contract; and
(b) Upon a quasi-contract.
(3) The following actions must be instituted within four (4) years:
(a) Upon an injury to the rights of the plaintiff; and
(b) Upon a quasi-delict.
(4) The following actions must be filed within one (1) year:
(a) For forcible entry and detainer;
(b) For defamation and libel;
(c) Action for legal separation;
(d) Action to impugn legitimacy of a child;
(e) Action for the revocation of a donation on the ground of ingratitude;
(f) Action for rescission or for damages for sale of immovable encumbered with any non-apparent burden or servitude; and
(g) Action for damages (no rescission anymore) for sale of immovable encumbered with any non-apparent burden or servitude.
(5) The following actions prescribe in six (6) months:
(a) Action for the reduction of the price or for rescission of a sale of real estate (by unit area) if the vendor is unable to deliver on demand all that is stated in the contract; and
(b) Action for reduction of the price or for rescission of a sale of real estate (made with mention of boundaries) if the vendor is unable to deliver all that is included within said boundaries.
(6) The general provision is five (5) years.
Example:
(a) Action to impugn the recognition of a natural child;
(b) Action to impugn the legitimation of a child; and
(c) Action to reduce inofficious donations.
Distinguish prescription from laches.
Prescription is the mode of acquiring (or losing) ownership and other real rights through the lapse of time in the manner and under the conditions laid down by law, namely, that the possession should be:
(1) on the concept of an owner;
(2) public;
(3) peaceful;
(4) uninterrupted; and
(5) adverse.
On the other hand, laches (estoppel by laches) is unreasonable delay in the bringing of a cause of action before the courts of justice. As defined by the Supreme Court, “laches is failure or neglect, for an unreasonable and unexplained length of time, to do that which, by exercising due diligence, could or should have been done earlier; it is negligence or omission to assert a right within a reasonable time, warranting a presumption that the party entitled thereto either has abandoned it or declined to assert it.”
While an action has not yet prescibed, it may no longer be brought to court because of laches.
Distinguish prescription from laches (in Bisaya).
I think better if prescribed versus estoppel by laches in terms of spent time.
Prescription - katas-on sa panahon nga gitagaan ka ug higayon maggukod sa imong katungdanan nga gipanamastamas sa ubang tawo.
Laches - pagpugong tungod kay gapabaya ka sa pagtubag ug pag-apas sa imong katungdanan. Nilapas na ang higayon para imong lihokon.
What is the effect of the institution of the criminal action on the prescriptive period?
Rule 110, Section 1, Rules of Court
“The institution of the criminal action shall interrupt the running period of prescription of the offense charged unless otherwise provided in special laws.”
Act No. 3326, as amended, is the law which governs the period for prescription for violation penalized by special acts and municipal ordinances.
2012 Taxation Law Bar Examination
- The prescriptive period for the collection of the deficiency tax assessment will be tolled:
a) if the taxpayer files a request for reconsideration with the Asst. Commissioner.
b) if the taxpayer files a request for reinvestigation that is approved by the Commissioner of Internal Revenue.
c) if the taxpayer changes his address in the Philippines that is communicated to the BIR official.
d) if a warrant of levy is served upon the taxpayer’s real property in Manila.
b) if the taxpayer files a request for reinvestigation that is approved by the Commissioner of Internal Revenue.
2012 Taxation Law Bar Examination
- The prescriptive period to file a criminal action is:
a) ten (10) years from the date of discovery of the commission of fraud or non-filing of tax return.
b) five (5) years from the date of issuance of the final assessment notice.
c) three (3) years from the filing of the annual tax return.
d) five (5) years from the commission of the violation of the law, and if the same be not known at the time, from the discovery thereof and the institution of judicial proceedings for its investigation and punishment.
d) five (5) years from the commission of the violation of the law, and if the same be not known at the time, from the discovery thereof and the institution of judicial proceedings for its investigation and punishment.
2012 Taxation Law Bar Examination
- Which statement on prescriptive periods is true?
a) The prescriptive periods to assess taxes in the National Internal Revenue Code and the Local Government Code are the same.
b) Local taxes shall be assessed within five (5) years from the date they became due.
c) Action for the collection of local taxes may be instituted after the expiration of the period to assess and to collect the tax.
d) Local taxes may be assessed within ten (10) years from discovery of the underpayment of tax which does not constitute fraud.
b) Local taxes shall be assessed within five (5) years from the date they became due.
